69 chapters · 1,663 sections in this title.
Iowa Code § 312.1 Fund created.
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1. There is hereby created, in the state treasury, a road use tax fund. The road use tax fund shall include all of the following: a. All the net proceeds of the registration of motor vehicles under chapter 321 . b. All the net proceeds of the motor fuel tax or license fees under …
Iowa Code § 312.11 Accounts of expenditures.
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Each city shall keep accounts showing the amount spent on street construction and reconstruction on extensions of rural systems and city streets. The amount spent shall be shown on the annual street report required by section 312.14 . [C62, 66, 71, 73, 75, 77, 79, 81, §312.11 ] 9…
Iowa Code § 312.14 Cities to submit report.
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Cities in the state which receive allotments of funds from road use tax funds shall prepare and deliver on or before December 1 each year to the department an annual report showing all street receipts and expenditures for the city for the previous fiscal year. The report shall in…
Iowa Code § 312.15 When funds not allocated.
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1. Funds shall not be allocated to any city until such city shall have complied with the provisions of sections 312.11 and 312.14 . 2. If a city has not complied with the provisions of section 312.14 , the treasurer of state shall withhold funds allocated to the city until the ci…